Note

You cannot deduct the cost of travel to and from work, or other expenses, such as most tools and clothing.

Your employment expenses include any GST and provincial sales tax (PST), or HST, you paid on these expenses. You may be able to get a rebate of the GST/HST you paid. For more information, see GST/HST Rebate.

Except for interest and capital cost allowance (CCA) on your vehicle, the total of the expenses you can deduct cannot be more than the commissions or similar amounts you received in the year. However, if the total of these expenses are more than the commissions or similar amounts you received, there is another method you can use to claim expenses. For more information, see our example.